1. First take any image or photograph as you like. Here I have taken this image as shown below
2. Now select the Magic wand tool and use the following settings
3. Now click on this image with Magic wand tool
4. Press the Ctrl+Shift+I ,After that Press the Ctrl+C to copy this image, as shown below
5. Now click on this second image as shown below
6. Now press the Ctrl+V for paste.As shown below
7. Press the Ctrl+T and minimize this image with the help of the Mouse now press the Enter key on your keyboard .
8. Now dragging layer of this image and fit this layer under the layer of second image in layer window Now your image should look like this